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Regulating Capitalism?: The Evolution of Transnational Accounting Governance de J. Zimmermann

Regulating Capitalism?: The Evolution of Transnational Accounting Governance: Transformations of the State

Autor J. Zimmermann, J. Werner
en Limba Engleză Hardback – 26 sep 2013
By exploring how financial, legal and wider socio-economic systems can accelerate or decelerate the harmonization in financial markets, this book connects issues both of contemporary political science and accounting research.
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Specificații

ISBN-13: 9780230279841
ISBN-10: 0230279848
Pagini: 253
Ilustrații: XIII, 253 p.
Dimensiuni: 140 x 216 x 23 mm
Greutate: 0.5 kg
Ediția:2013
Editura: Palgrave Macmillan UK
Colecția Palgrave Macmillan
Seria Transformations of the State

Locul publicării:London, United Kingdom

Cuprins

PART I: INTRODUCTION 1. Explaining the Evolution of a New Accounting Framework PART II: ACCOUNTING BETWEEN GLOBAL CONVERGENCE AND NATIONAL PREFERENCE 2. Information Accounting: The Global IFRS Revolution 3. Variations in Functions: A Barrier to Harmonisation 4. The Transformation of Accounting Regimes: Six Country Cases PART III: EXPLAINING GLOBAL CONVERGENCE 5. Coercive Isomorphism: Reporting Demands in a Globalised World 6. Mimetic Isomorphism: Crises as a Driver of Change and Convergence 7. Normative Isomorphism: The Role of the International Networks for Convergence in Accounting Regulation PART IV: EXPLAINING NATIONAL PREFERENCE 8. Legal Backing of Equity Investment 9. Financial Systems and Corporate Credit Arrangements 10. National Values and Political Systems PART V: CONCLUSION 11. The Hybridisation of Accounting

Notă biografică

Professor Jochen Zimmermann holds the Chair of Accounting at the University of Bremen, Germany, and also serves on a number of advisory boards, including the Insurance Council of Germany's Financial Services Authority.
Jörg R. Werner is Professor of Accounting and Department Head at Frankfurt School of Finance & Management, Germany. His research focuses on comparative international accounting research, mainly from an empirical perspective.